Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Healthcare services supplied by a clinical establishment through doctors, specialists and para-medical personnel were held exempt under Notification No. 12/2017-Central Tax (Rate) read with the CBIC circular, because the substance of the arrangement was direct diagnosis, treatment and medical care to patients. The revenue-sharing structure did not convert the service into manpower supply or business support, and classification under SAC 9985 was rejected. The show cause notices seeking GST on exempt healthcare services were without jurisdiction and were quashed. The writ petitions were maintainable despite the alternative remedy objection because the notices proceeded on an erroneous denial of exemption and the foundational jurisdictional facts were absent.
Healthcare services supplied by a clinical establishment through doctors, specialists and para-medical personnel were held exempt under Notification No. 12/2017-Central Tax (Rate) read with the CBIC circular, because the substance of the arrangement was direct diagnosis, treatment and medical care to patients. The revenue-sharing structure did not convert the service into manpower supply or business support, and classification under SAC 9985 was rejected. The show cause notices seeking GST on exempt healthcare services were without jurisdiction and were quashed. The writ petitions were maintainable despite the alternative remedy objection because the notices proceeded on an erroneous denial of exemption and the foundational jurisdictional facts were absent.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
